[Verse 1]
Parliament writes the law, that's how it starts
Income Tax Act, RSC chapter one
Eighty-five the year, supplement five
Federal legislation, that's the foundation
The CRA doesn't write a single line
They just administer what Parliament designed
There's a difference here you need to know
Between who writes it and who makes it flow
[Chorus]
The Act is law, the CRA's just the hand
Interpretation Bulletins are their opinion, understand
Forms are just administration, Court decisions are the key
Tax Court binds, Supreme Court commands, that's the hierarchy
[Verse 2]
When you need the source, don't guess or assume
Laws justice dot gov dot ca, always in tune
Free and current, updated each day
CanLII dot org shows what the courts say
Tax Court of Canada, TCC dash CCI
Their decisions matter, they interpret and try
But when Supreme Court speaks, that's the final word
Binding interpretation, make sure you've heard
[Chorus]
The Act is law, the CRA's just the hand
Interpretation Bulletins are their opinion, understand
Forms are just administration, Court decisions are the key
Tax Court binds, Supreme Court commands, that's the hierarchy
[Bridge]
Don't confuse the messenger with the message sent
CRA administers what Parliament meant
Income Tax Folios, that's their point of view
But the law itself is what will see you through
[Verse 3]
Primary sources, that's where truth lies
The Act itself, no need for disguise
Case law binding, precedent strong
Opinion pieces might just lead you wrong
[Final Chorus]
The Act is law, the CRA's just the hand
Interpretation Bulletins are their opinion, understand
Forms are just administration, Court decisions are the key
Tax Court binds, Supreme Court commands, that's the hierarchy
[Outro]
Parliament writes, CRA applies
Courts interpret, truth never lies
Know your sources, know them well
That's the story this song will tell